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Find out how to claim Income Tax and Capital Gains Tax reliefs if you invest in Seed Enterprise Investment Schemes.

This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know. Outlines the relevant legislation, deals with the assurance/control of anti-dumping duty and countervailing duty.

Employ someone: agree a contract, right to work checks, DBS checks, workplace pensions, set up PAYE, tell HMRC

How to complete supplementary pages CT600M and what information you need to include.

Use this form to tell us that Inheritance Tax is due on a gift or other transfer of value.

Find out about relief from Excise Duty for users of fuel used to generate electricity (‘Electricity Relief’).

These accounts calculate the total share of common duties due to the Isle of Man government and the balance owing to either the Isle of Man or the UK.

Get guidance from HMRC if you’re a tax agent or an adviser.

Check the availability and any issues affecting employment related securities (ERS).

Find out how to qualify for drawback and what you’ll need to do to make a claim on duty you have already paid.